Single std. deduction
$12,400
Tax year 2020TCJA schedule
2020 Federal Tax Brackets
37% top rate · $12,400 single standard deduction · $24,800 MFJ.
By Sammy S. · Founder · AuthorUpdated for 2020
MFJ std. deduction
$24,800
Top marginal rate
37%
SS wage base
$137,700
What stood out in 2020
COVID-19 year. Stimulus payments issued. Standard deduction $12,400 for single filers.
- Rate schedule
- TCJA schedule
- Personal exemption
- Suspended ($0)
- HOH std. deduction
- $18,650
Versus 2019: single standard deduction rose by $200. Compare 2019 vs 2020
2020 federal income tax brackets
Rates apply to taxable income after deductions. Married filing separately generally uses the same ceilings as single filers under the TCJA/current schedule; pre-TCJA MFS tables existed separately and are not shown here.
Single
Std. deduction $12,400
| Taxable income | Rate |
|---|---|
| $0 to $9,875 | 10% |
| Over $9,875 to $40,125 | 12% |
| Over $40,125 to $85,525 | 22% |
| Over $85,525 to $163,300 | 24% |
| Over $163,300 to $207,350 | 32% |
| Over $207,350 to $518,400 | 35% |
| Over $518,400 | 37% |
$0 to $9,87510%
Over $9,875 to $40,12512%
Over $40,125 to $85,52522%
Over $85,525 to $163,30024%
Over $163,300 to $207,35032%
Over $207,350 to $518,40035%
Over $518,40037%
Married filing jointly
Std. deduction $24,800
| Taxable income | Rate |
|---|---|
| $0 to $19,750 | 10% |
| Over $19,750 to $80,250 | 12% |
| Over $80,250 to $171,050 | 22% |
| Over $171,050 to $326,600 | 24% |
| Over $326,600 to $414,700 | 32% |
| Over $414,700 to $622,050 | 35% |
| Over $622,050 | 37% |
$0 to $19,75010%
Over $19,750 to $80,25012%
Over $80,250 to $171,05022%
Over $171,050 to $326,60024%
Over $326,600 to $414,70032%
Over $414,700 to $622,05035%
Over $622,05037%
Head of household
Std. deduction $18,650
| Taxable income | Rate |
|---|---|
| $0 to $14,100 | 10% |
| Over $14,100 to $53,700 | 12% |
| Over $53,700 to $85,500 | 22% |
| Over $85,500 to $163,300 | 24% |
| Over $163,300 to $207,350 | 32% |
| Over $207,350 to $518,400 | 35% |
| Over $518,400 | 37% |
$0 to $14,10010%
Over $14,100 to $53,70012%
Over $53,700 to $85,50022%
Over $85,500 to $163,30024%
Over $163,300 to $207,35032%
Over $207,350 to $518,40035%
Over $518,40037%
Education
How to use the 2020 tables
From paycheck to taxable income
Start with wages/AGI, subtract the 2020 standard deduction ($12,400 single or $24,800 MFJ) or itemized deductions, then apply the bracket table for your filing status. Pre-tax 401(k)/HSA contributions reduce wages before this step.
What these 2020 numbers skip
Ordinary brackets alone ignore FICA, state tax, AMT, NIIT, capital-gains preferences, and refundable credits. The Social Security wage base listed above ($137,700) is for payroll tax—not income-tax brackets.
Illustrative ordinary tax (2020, single)
Tax on taxable income only—after deductions, before credits. Useful for sensing how steep the 2020 schedule was, not as a filing estimate.
$50,000 taxable
$6,790
ordinary federal income tax
$100,000 taxable
$18,080
ordinary federal income tax
$250,000 taxable
$62,295
ordinary federal income tax
Estimate take-home with the 2020 calculator
These 2020 brackets and deductions match the 2020 US paycheck calculator on this site (federal + state + FICA modeling). Open it to run salary, hourly, or paycheck scenarios for 2020.
Open 2020 US calculatorRelated tax years
FAQs for 2020
2020 used a seven-bracket schedule with a top rate of 37% (tcja schedule). See the full single, MFJ, and head-of-household tables on this page.
Single: $12,400. Married filing jointly: $24,800. Head of household: $18,650. Married filing separately: $12,400.
37% applied once taxable income exceeded the top published threshold for your filing status.
For single returns, the 10% bracket covered taxable income up to $9,875.
No. The personal exemption was suspended under TCJA for 2020 (amount shown as $0).
$137,700. Wages above that amount were not subject to the OASDI portion of Social Security tax (Medicare tax still applied).
About $6,790 on $50,000 and $18,080 on $100,000 of taxable income, using only the 2020 brackets—no credits, AMT, or payroll tax.
Taxpayers choose the larger of the standard deduction ($12,400 single / $24,800 MFJ) or their allowable itemized deductions. Most filers take the standard deduction.
COVID-19 year. Stimulus payments issued. Standard deduction $12,400 for single filers. The single standard deduction moved from $12,200 to $12,400.
Use the 2019 vs 2020 compare page for deduction deltas, top-rate changes, and sample taxable-income tax differences.
2021 used a 37% top rate and a $12,550 single standard deduction. Open the 2021 profile or compare 2020 vs 2021.
Yes. Open the 2020 US paycheck calculator at /calculator/us/2020—it uses the same 2020 federal brackets and standard deduction published on this page (plus state and FICA modeling).
IRS Rev. Proc. 2019-44. Cross-check older years in CRS RL34498.